000			01237nab a2200265 c 4500
999			_c140779 _d140779
003			ES-MaIEF
005			20220711133334.0
007			ta
008			190620s2019 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967324 _aDai, Yue
245		0	_aChina's 2018 individual income tax reform _ba global perspective _c by Yue "Daisy" Dai
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aIn this article, the author analyzes China's 2018 individual income tax reforms, discussing how the changes fit with China's unique tax culture. She also compares China's evolving tax system with the tax systems in the United States and the United Kingdom, considering how their experiences can help guide China's reforms and, more broadly, how China's tax system fits into the global tax environment.
650		4	_945680 _aIMPUESTOS
650		4	_aRENTA _947974
650		4	_aSISTEMA FISCAL _948426
650		4	_aREFORMA _910750
650		4	_aCHINA _948241
773	0		_9160534 _oOP 138-Bis/2019/94/9 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 94, n. 9, May 27, 2019, p. 849-859
942			_cART